There is a newer version of the Maryland Code
Maryland Tax - General Section 13-204
§ 13-204.
  In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller shall allow:
    (1)   the treasurer or finance officer of a county or municipal corporation to inspect the admissions and amusement tax return of a business, including a governmental unit, located in the county or municipal corporation; and
    (2)   the Maryland Stadium Authority to inspect an admissions and amusement tax return that relates to admissions to a facility owned or leased by the Authority.
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